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A Study of the Relationship between Impairment Losses of Intangible Assets and Earnings Management in the Korean Defense Industry
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논문 기본 정보

Type
Academic journal
Author
IMCHAECHANG (안동대학교) Kyoungkook Lim (한국외국어대학교)
Journal
한국경영컨설팅학회 경영컨설팅연구 경영컨설팅연구 제19권 제4호 KCI Accredited Journals
Published
2019.1
Pages
179 - 186 (8page)

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A Study of the Relationship between Impairment Losses of Intangible Assets and Earnings Management in the Korean Defense Industry
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Abstract· Keywords

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In general, the greater the information asymmetry between the shareholders and managers of a firm, the more likely the managers will engage in earnings management (Kim et al., 2012). In addition, firms try to adjust their earnings by deliberately lowering their income in order to take advantage of negotiations with the government and benefit from regulatory reforms. Also, managers engage in earnings management to increase their compensation because their compensation contracts are structured to increase compensation as their income increases (Healy, 1985). Therefore, this study analyzed the accounting characteristics of firms that report profits to achieve the specific purposes of the managers of the defense industry. Based on the recognition of the impairment losses that are used as a representative means of earnings management, we analyzed the earnings management behavior of the defense industry. The analysis suggested that the degree of recognition of impairment loss in the Korean defense industry is positively related to discretionary accruals. This suggests that defense companies will try to manage their earnings through accruals when they recognize impairment loss.
#defense industry #intangible assets #impairment loss #earnings management

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References (16)

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곽영민 / 2018 / 영업권 손상차손 인식의 지연 및 회피를 위한 이익조정에 관한 연구 / 회계저널 27(3):85~126 dbpia 김나연 / 2018 / 주주행동주의가 기업의 이익지속성에 미치는 영향에 대한 연구 / 경영컨설팅연구 18(4):1~9 dbpia 김나연 / 2018 / 투자효율성과 이익지속성의 관계에 영향을 미치는 요인에 대한 연구 / 경영컨설팅연구 18(3):49~60 google schola 김주은 / 2018 / 대규모 기업집단과 일반대기업 집단의 BSC(Balanced ScoreCard) 도입 후 경영성과 변화분석 / 경영컨설팅연구 18(2):107~122 dbpia 박윤옥 / 2011 / 연구개발비 및 기타 무형자산 관련 투자가 기업성과에 미치는 영향에 관한 실증연구 / 기업가정신과 벤처연구 14(1):27~46 google schola

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